Triangle Ltd is registered for value added tax (VAT) and uses the annual accounting scheme.

For the year ended 31 December 2015, the net VAT payable by Triangle Ltd was £73,500.

For the year ended 31 December 2014, the net VAT payable by Triangle Ltd was £47,700.

What monthly payments on account of VAT must Triangle Ltd make in respect of the year ended 31 December 2015 prior to submitting its VAT return for that year?

A Nine monthly payments of £7,350
B Nine monthly payments of £4,770
C Ten monthly payments of £4,770
D Ten monthly payments of £7,350